Section 1206.59 - What interest applies if I improperly report a transportation allowance?(a) If you deduct a transportation allowance on Form ONRR-2014 without complying with the requirements of §§ 1206.56 and 1206.57 or § 1206.58 , you must pay additional royalties due plus late payment interest calculated under § 1218.54 of this chapter.(b) If you erroneously report a transportation allowance that results in an underpayment of royalties, you must pay any additional royalties due plus late payment interest calculated under § 1218.54 of this chapter.